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11.2. VAT on the Supply of Services by Non-Residents

The supply of services in Zimbabwe by a non-resident is subject to VAT.

When a non-resident has an establishment in Zimbabwe, the establishment must register for and pay VAT when the registration threshold is met.

When a Non-resident has no establishment in Zimbabwe they must register for VAT and appoint a tax representative that is responsible for the payment of VAT and other obligations.